35-5-22. Distribution to municipalities from alcoholic beverage fund.
Twenty-five percent of all of the revenues deposited in the alcoholic beverage fund shall revert to the municipalities. Each municipality's share of the fund shall be determined by the ratio of the population of each municipality to the total population of all the municipalities sharing in the receipts. The department shall make the reversion by remitting not later than November first, February first, May first, and August first of each year to the finance officer of each municipality its share of the fund. The amount received by each municipality shall be deposited in the municipality's general fund.
Source: SDC 1939, §5.0241 as added by SL 1945, ch 25; SL 1951, ch 8; SL 1957, ch 7; SL 1961, ch 17; SL 1963, ch 18; SL 1971, ch 211, §93; SL 1981, ch 272, §4; SL 1987, ch 264, §4; SL 1987, ch 265; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2016, ch 190, §1; SL 2018, ch 213, §124.
Structure South Dakota Codified Laws
Title 35 - Alcoholic Beverages
Chapter 05 - Alcohol Excise Tax
Section 35-5-1 - Beverages to which chapter applies.
Section 35-5-2 - Alcohol excise tax to be paid by manufacturers and wholesalers.
Section 35-5-3 - Amount of tax based on quantities--Diluted beverages.
Section 35-5-6 - Beverages exempt from tax.
Section 35-5-6.1 - Additional tax on wholesaler's purchases--Administration.
Section 35-5-7 - Bond required of licensees--Amount of bond--Deposit in lieu of bond.
Section 35-5-7.1 - Cancellation of bond by surety--Revocation of license.
Section 35-5-20.1 - Reports required on shipments of beverages into state--Violation as misdemeanor.
Section 35-5-22 - Distribution to municipalities from alcoholic beverage fund.
Section 35-5-22.1 - Entities sharing in municipal distribution.
Section 35-5-22.2 - Distribution to counties from alcoholic beverage fund.
Section 35-5-25 - Payment to township or county of distribution for unincorporated town.
Section 35-5-26 - Population used as basis for distribution to unincorporated towns.